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KELLER-DORIAN CORP. v. COMMISSIONER OF INTERNAL REV.

No. 155.

153 F.2d 1006 (1946)

KELLER-DORIAN CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

March 4, 1946.

Attorney(s) appearing for the Case

Richard W. Wilson, of Washington, D. C., for petitioner.

Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss and Newton K. Fox, Sp. Assts. to Atty. Gen., for respondent.

Before SWAN, CLARK and FRANK, Circuit Judges.

SWAN, Circuit Judge.

For many years the petitioner has been engaged in the importation and sale of merchandise. It has kept its books and prepared its tax returns on the accrual basis. Its fiscal year ends January 31st and the taxable years involved in this proceeding are those ending on January 31, 1941 and 1942. In each of these years the taxpayer accrued and paid additional customs duties on importations of merchandise...

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